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Une SAS peut, sous conditions strictes, opter pour l’impôt sur le revenu. L’intérêt principal : imputer les déficits sur le revenu global des associés. Mais cette option est temporaire, exigeante et étroitement surveillée. Dans cette vidéo, un avocat fiscaliste résume : - les conditions d’accès (moins de 50 salariés, CA ...
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